Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)
801C, on the basis of Section 80IC and CBDT Notification No. 177/2004 which specifies the notified industrial area As per Section 80IC If an Enterprises or undertaking manufacture or produce any article or things in:- 1. Export Processing Zone or Integrated Infrastructure Development Centre or 2. Industrial Growth Centre or Industrial Estate or Industrial Park or Software Technology Park